Phyllis by Riva: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Phyllis by Riva
Largest movements
- Cash -€3,243
down €3,243 (-22.6%), from €14,374 to €11,131
mainly Tax, wage and social debts (-€3,565) and Trade debts (-€1,071)
- Tangible fixed assets -€983
down €983 (-70.3%), from €1,399 to €416
- Tax, wage and social debts -€3,565
down €3,565 (-51.0%), from €6,995 to €3,430
of which Remuneration and social security: -€4,936
- Trade debts -€1,071
no longer reported in 2025 (was €1,071)
- Profit (loss) carried forward +€459
up €459 (+1.9%), from €24,089 to €24,548
- Gross operating margin -€5,060
down €5,060 (-68.3%), from €7,403 to €2,343
- Taxes -€1,943
down €1,943 (-94.4%), from €2,059 to €115
- Other operating charges +€242
up €242 (+91.3%), from €265 to €507
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,455 | €33,278 | -€4,178 | -11.2% |
| Fixed assets | 21/28 | €1,879 | €696 | -€1,183 | -62.9% |
| Intangible fixed assets | 21 | €480 | €280 | -€200 | -41.7% |
| Tangible fixed assets | 22/27 | €1,399 | €416 | -€983 | -70.3% |
| Furniture and vehicles | 24 | €1,399 | €416 | -€983 | -70.3% |
| Current assets | 29/58 | €35,576 | €32,581 | -€2,995 | -8.4% |
| Amounts receivable within one year | 40/41 | €16,202 | €16,451 | +€248 | +1.5% |
| Trade receivables | 40 | €12,570 | €7,000 | -€5,570 | -44.3% |
| Other amounts receivable | 41 | €3,633 | €9,451 | +€5,818 | +160% |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,374 | €11,131 | -€3,243 | -22.6% |
| Total equity and liabilities | 10/49 | €37,455 | €33,278 | -€4,178 | -11.2% |
| Equity | 10/15 | €29,389 | €29,848 | +€459 | +1.6% |
| Contributions | 10/11 | €5,300 | €5,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,089 | €24,548 | +€459 | +1.9% |
| Amounts payable | 17/49 | €8,067 | €3,430 | -€4,637 | -57.5% |
| Amounts payable within one year | 42/48 | €8,067 | €3,430 | -€4,637 | -57.5% |
| Trade debts | 44 | €1,071 | - | -€1,071 | |
| Suppliers | 440/4 | €1,071 | - | -€1,071 | |
| Taxes, remuneration and social security | 45 | €6,995 | €3,430 | -€3,565 | -51.0% |
| Taxes | 450/3 | €2,059 | €3,430 | +€1,371 | +66.6% |
| Remuneration and social security | 454/9 | €4,936 | - | -€4,936 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,183 | €1,183 | = | 0.0% |
| Other operating charges | 640/8 | €265 | €507 | +€242 | +91.3% |
| Gross operating margin | 9900 | €7,403 | €2,343 | -€5,060 | -68.3% |
| Operating profit (loss) | 9901 | €5,955 | €653 | -€5,302 | -89.0% |
| Financial charges | 65/66B | €96 | €78 | -€18 | -18.3% |
| Recurring financial charges | 65 | €96 | €78 | -€18 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €5,859 | €575 | -€5,285 | -90.2% |
| Income taxes | 67/77 | €2,059 | €115 | -€1,943 | -94.4% |
| Profit (loss) for the period | 9904 | €3,800 | €459 | -€3,341 | -87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,800 | €459 | -€3,341 | -87.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.